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dc.contributor.authorBoolaky Doorgakunt, Lakshi
dc.contributor.authorSingh, Tarlok
dc.contributor.authorSu, Jen Je
dc.description.abstractThis paper investigates the effects of the adoption of International Standards on Auditing (ISAs) and its interaction with International Financial Reporting Standards (IFRSs) on capital flows (foreign direct investment) at a cross-country level. Foreign direct investment (FDI) plays a significant role in the economy of any country (particularly, in developing and emerging countries), which are regarded as attractive investment locations. Based on the information risk minimisation theoretical framework and drawing data from reliable secondary sources, different regression analyses are used to generate empirical findings to support the hypotheses. Findings from this study, for the first time, provide empirical evidence that support the theoretical prediction that ISAs, has a significant and positive impact on FDI. Secondly, when ISAs interact with IFRSs, the financial reporting environment strengthens and as result has more significant impact on FDI than IFRS alone.
dc.publisherUniversity of Parma
dc.publisher.placeUniversity of Parma, Italay
dc.relation.ispartofconferencenameTenth EARNet Symposium
dc.relation.ispartofconferencetitleTenth European Auditing Research Network (EARNet) Symposium
dc.relation.ispartoflocationParma, Italy
dc.subject.fieldofresearchAccounting, Auditing and Accountability not elsewhere classified
dc.subject.fieldofresearchEconomic Theory not elsewhere classified
dc.subject.keywordsISA, IFRS
dc.subject.keywordsForeign Direct Investment
dc.titleThe effects of ISA adoption and its interaction with IFRS on capital flows: A cross country study
dc.typeConference output
dc.type.descriptionE1 - Conferences
dcterms.bibliographicCitationBoolaky Doorgakunt, L; Singh, T; Su, JJ,The effects of ISA adoption and its interaction with IFRS on capital flows: A cross country study, 2019
gro.hasfulltextNo Full Text
gro.griffith.authorBoolaky Doorgakunt, Lakshi D.
gro.griffith.authorSingh, Tarlok
gro.griffith.authorSu, Jen-Je

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